# CORRESP — AI Infrastructure Acquisition Corp. (AIIA, AIIA-RI, AIIA-UN) (CIK 0002073553) > AI Infrastructure Acquisition Corp. (AIIA, AIIA-RI, AIIA-UN) (CIK 0002073553) → SEC staff · filed 2025-09-29 · ticker AIIA, AIIA-RI, AIIA-UN · SIC 6770 ## What is this A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters. ## Key facts - **Accession number:** 0001493152-25-015993 - **Form:** CORRESP - **Filer:** AI Infrastructure Acquisition Corp. (AIIA, AIIA-RI, AIIA-UN) (CIK 0002073553) - **CIK:** 0002073553 - **Ticker:** AIIA, AIIA-RI, AIIA-UN - **Filed:** 2025-09-29 - **SIC industry:** 6770 - **HQ:** Las Vegas, NV ## Primary source PDF letter: https://www.sec.gov/Archives/edgar/data/2073553/000149315225015993/filename1.htm EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=2073553&type=UPLOAD&dateb=&owner=include&count=40 ## Other comment-letter activity for AI Infrastructure Acquisition Corp. (AIIA, AIIA-RI, AIIA-UN) (CIK 0002073553) - CORRESP — 2025-09-29 — /comment-letter/0001493152-25-015992 - CORRESP — 2025-09-23 — /comment-letter/0001493152-25-014678 - UPLOAD — 2025-09-18 — /comment-letter/0000000000-25-010202 ## Citation > US Securities and Exchange Commission, EDGAR CORRESP comment letter, AI Infrastructure Acquisition Corp. (AIIA, AIIA-RI, AIIA-UN) (CIK 0002073553) (CIK 0002073553), filed 2025-09-29, accession 0001493152-25-015993. Retrieved via MORVS 2026-11-03 from https://api.morvs.ai/comment-letter/0001493152-25-015993. --- *[SEC comment letters dataset](/datasets/sec-comment-letters) · CC0 1.0*